DECOMAT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DECOMAT
Largest movements
- Tangible fixed assets -€68,270
down €68,270 (-2.8%), from €2.4m to €2.3m
- Debts after one year -€80,000
down €80,000 (-5.1%), from €1.6m to €1.5m
- Depreciation +€20,674
up €20,674 (+43.4%), from €47,596 to €68,270
- Gross operating margin +€20,375
up €20,375 (+19.3%), from €105,444 to €125,818
- Other operating charges +€5,011
up €5,011 (+22.4%), from €22,377 to €27,388
- Financial charges -€4,301
down €4,301 (-15.3%), from €28,040 to €23,739
- Taxes -€3,339
down €3,339 (-74.2%), from €4,500 to €1,161
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,461,634 | €2,396,323 | -€65,310 | -2.7% |
| Fixed assets | 21/28 | €2,412,589 | €2,344,320 | -€68,270 | -2.8% |
| Tangible fixed assets | 22/27 | €2,412,589 | €2,344,320 | -€68,270 | -2.8% |
| Land and buildings | 22 | €2,412,589 | €2,344,320 | -€68,270 | -2.8% |
| Current assets | 29/58 | €49,045 | €52,004 | +€2,959 | +6.0% |
| Amounts receivable within one year | 40/41 | €45,076 | €40,962 | -€4,114 | -9.1% |
| Trade receivables | 40 | €7,035 | €3,942 | -€3,093 | -44.0% |
| Other amounts receivable | 41 | €38,041 | €37,020 | -€1,022 | -2.7% |
| Cash at bank and in hand | 54/58 | €1,760 | €2,084 | +€324 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,209 | €8,958 | +€6,750 | +305.6% |
| Total equity and liabilities | 10/49 | €2,461,634 | €2,396,323 | -€65,310 | -2.7% |
| Equity | 10/15 | €667,639 | €672,899 | +€5,261 | +0.8% |
| Contributions | 10/11 | €785,000 | €785,000 | = | 0.0% |
| Reserves | 13 | €23,947 | €23,947 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,078 | €10,078 | = | 0.0% |
| Distributable reserves | 133 | €13,870 | €13,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,309 | -€136,048 | +€5,261 | +3.7% |
| Amounts payable | 17/49 | €1,793,995 | €1,723,424 | -€70,571 | -3.9% |
| Amounts payable after more than one year | 17 | €1,559,832 | €1,479,832 | -€80,000 | -5.1% |
| Financial debts | 170/4 | €1,559,832 | €1,479,832 | -€80,000 | -5.1% |
| Amounts payable within one year | 42/48 | €234,163 | €243,592 | +€9,429 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €85,000 | €82,500 | -€2,500 | -2.9% |
| Trade debts | 44 | €620 | €53 | -€568 | -91.5% |
| Suppliers | 440/4 | €620 | €53 | -€568 | -91.5% |
| Taxes, remuneration and social security | 45 | €750 | €368 | -€382 | -50.9% |
| Taxes | 450/3 | €750 | €368 | -€382 | -50.9% |
| Other amounts payable | 47/48 | €147,793 | €160,671 | +€12,878 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,596 | €68,270 | +€20,674 | +43.4% |
| Other operating charges | 640/8 | €22,377 | €27,388 | +€5,011 | +22.4% |
| Gross operating margin | 9900 | €105,444 | €125,818 | +€20,375 | +19.3% |
| Operating profit (loss) | 9901 | €35,471 | €30,161 | -€5,311 | -15.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28,040 | €23,739 | -€4,301 | -15.3% |
| Recurring financial charges | 65 | €28,040 | €23,739 | -€4,301 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €7,431 | €6,422 | -€1,009 | -13.6% |
| Income taxes | 67/77 | €4,500 | €1,161 | -€3,339 | -74.2% |
| Profit (loss) for the period | 9904 | €2,931 | €5,261 | +€2,330 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,931 | €5,261 | +€2,330 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.